Preheat the oven to 375F (190C).,Butter 2 baking sheets and set aside.,Make the cookies: In a large mixing bowl, combine the sugar butter and mix by machine or hand until fluffy.,Add the eggs, milk, and vanilla and lemon extract and mix until smooth.,In a medium bowl, combine the flours, baking powder, and salt and stir until mixed.,Add the dry ingredients to the wet in batches, stirring well to combine.,Usine a soup spoon, drop spoonfuls of the dough 2 inches apart on the prepared baking sheets.,Bake until the edges begin to brown 20 to 30 mintues.,Allow to cool completely.,Make the frosting: Place the confectioners' sugar in a large bowl.,______,Remove half of the frosting to the top half of a double boiler set over simmering water and add the chocolate.,Warm the mixture, stirring, until the chocolate is melted and the frosting is smooth.,Remove from the heat.,With a brush, coat half the flat side of the cookies with chocolate frosting and the other half with white frosting.,These are a puffy cake-like cookies.